A strengthened taxation for thermal engines since 2022
Since 1 January 2022, the taxation of pleasure boats has been profoundly restructured with the introduction of the Annual Tax on Personal Maritime Equipment (TAEMUP). This system, which replaces the former DAFN, applies to all motorised pleasure boats registered in France or owned by a French tax resident. It also applies to vessels flying a foreign flag, as long as they are operated by a French tax resident.
A scale based on length and thermal power
The TAEMUP is based on two main elements:
The hull length (overall):
From 7 metres, a flat-rate tax applies. For example:
- 7 to 8 m: 77 €
- 8 to 9 m: 105 €
- 9 to 10 m: 152 €
- 15 m and more: up to 886 €
The administrative power of thermal engines
With an exemption on the first 5 fiscal horsepower. Beyond that, the progressive scale is as follows:
- 6–8 HP: 14 € / HP
- 9–10 HP: 16 € / HP
- 11–20 HP: 35 € / HP
- 21–25 HP: 40 € / HP
- 26–50 HP: 44 € / HP
- 51–99 HP: 50 € / HP
- 100 HP and more: 64 € / HP
For VNM (jet skis, personal watercraft) over 90 kW, the taxation is done per kW (3 € between 90–159 kW, 4 € beyond).
Exemptions and reductions
Certain specific cases allow for a reduction or exemption from the tax :
- Old boats : progressive reduction according to the year of construction (for example, 80% reduction if built before 1984).
- Boats classified as historical monuments or of heritage interest : total exemption.
- Registrations in Corsica : specific reductions of up to 50%.
A reform expected as early as 2025
The government has announced a possible revision of the TAEMUP in 2025, with the aim of aligning maritime taxation with national environmental policies. This reform could introduce new incentives for the energy transition, or even increase the taxation on the most powerful thermal engines. The details are not yet final, but the political will is clearly stated.
Electric propulsion : a concrete and sustainable response
In this context, electric propulsion appears as a sustainable and economically advantageous alternative. Electric motors are not subject to the power tax, which helps avoid a significant part of the annual tax calculation.
In addition to this tax advantage, electric propulsion offers numerous benefits :
- Significant noise reduction, improving onboard comfort and coexistence with marine wildlife.
- Zero direct emissions of CO₂ or fine particles.
- Less mechanical maintenance (no oil changes, less wear).
Weenav's commitment
At Weenav, we support leisure boaters and professionals in their energy transition by offering electric propulsion solutions suitable for all types of boats: inland, coastal or service. We also integrate issues of autonomy, charging and performance into our overall approach.
For any inquiries or support, please do not hesitate to contact us.
Published on: 25/07/2025
Editor: Sophie Castelain